Generally, a power MOSFET mainly includes an active region occupying most of an internal region (a region where a gate electrode made of polysilicon or the like is integrated), and a surrounding gate contact region (where the gate electrode made of polysilicon or the like is derived outside a source metal covered region to make contact with a gate metal) (see FIG. 65 in a comparative example). Since the gate electrode made of polysilicon or the like has a stepped portion existing between both regions, a focus margin may be reduced in a lithography step, including exposure or the like, for formation of a contact hole for a source or for a gate. The invention of the present application provides a semiconductor device having a trench gate type power MISFET with a gate electrode protruding from an upper surface of a semiconductor substrate, in which respective main upper surfaces of the gate electrode in an active region and a gate contact region are substantially at the same height.